Finance Specialist in United States

About the Team The Corporate Development team sits at the intersection of OpenAI’s strategy and the global AI ecosystem. Partnering closely with engineering, product, and business leaders, we analyze markets, technologies, and companies to identify opportunities that accelerate OpenAI’s mission and long-term strategy. Bringing together expertise in strategy, M&A, and integration, the team leads the end-to-end process of sourcing, evaluating, negotiating, and integrating acquisitions and other strategic transactions. About the Role The Corporate Development Deal Lead will own high-priority M&A and strategic transaction work from early evaluation through diligence, structuring, negotiation, approval, and close. This person will translate strategic priorities and market insight into actionable deal opportunities, build the business case for transactions, and drive cross-functional alignment with senior stakeholders. This is a hands-on, high-ownership role for someone who can combine strategic judgment, financial rigor, founder relationship-building, and crisp execution. The ideal candidate can lead complex transactions, partner well with executive stakeholders, and help build the AI-native systems, tools, and operating practices that allow Corp Dev to scale. This role is based in our San Francisco HQ. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead end-to-end execution of corporate development transactions (e.g., acquisitions and strategic investments), including sourcing, diligence, valuation, structuring, negotiation, and closing. Track and interpret key trends across AI, technology, and adjacent industries, translating the competitive and startup landscape into clear, high-impact insights for OpenAI’s leadership. Proactively source acquisition and other opportunities by building deep relationships across the venture, startup, and incubator ecosystem. Partner closely wi

About the Team OpenAI’s Central Procurement – Hardware Operations team is building scalable, AI-enabled operating foundations for a rapidly growing hardware footprint. We help the business move quickly while maintaining the data quality and controls needed to manage financial and operational risk responsibly. As OpenAI scales across R&D, new-product introduction, manufacturing, and third-party custody models, we are building the foundations to absorb complexity without adding unnecessary friction. That means establishing practical standards, strengthening discipline where it matters, using AI thoughtfully, and continuously improving how teams manage hardware operations. About the Role We are hiring an Asset Compliance Program Lead to establish the cross-business framework that gives OpenAI reliable lifecycle visibility over hardware-related financial assets and capital equipment. You will define the controls, systems roadmap, and evidence practices needed to manage those assets within OpenAI’s financial-control scope. This is a senior individual-contributor role in Central Procurement – Hardware Operations within Finance. Distinct from sourcing and transaction execution, you will partner with hardware business units, Accounting, Financial Risk Management, Procurement, contract manufacturers, and other third-party custodians to deploy practical operating mechanisms. These mechanisms will connect how assets are purchased, built, received, moved, held, verified, and retired with the ownership, data, reporting, and evidence needed for financial governance. The role covers those assets regardless of location or custody, including manufacturing equipment and tooling, supplier- and contract-manufacturer-held assets, leased assets, and other third-party-held equipment. You will stay close to the operational details—how assets move, where records diverge, which controls are not working, and where evidence is incomplete—and use that view to strengthen processes, accountab

About the Team OpenAI’s Sourcing and Procurement organization helps the company acquire and scale the products, services, and partnerships needed to advance its mission. As the organization grows, we are looking for a strategic builder-operator to establish an AI-led contracting capability that improves speed, consistency, and execution across the company. In this role, you will partner with leaders and stakeholders across Procurement, Legal, Finance, Security, Engineering, and business teams to design and oversee the contracting process from intake through negotiation and lifecycle management. You will bring structure to ambiguity, align partners around shared priorities, and build repeatable operating mechanisms, responsible AI-assisted workflows, and a centralized contract lifecycle management (CLM) system of record that enable sourcing coordinators to execute agreements consistently and help the business scale. About the Role As a Contract Management Lead, you will build, lead, and continuously improve OpenAI’s AI-led contracting help desk—a new capability designed to scale contract drafting, review, negotiation, and lifecycle management without significantly increasing headcount. You will own the service strategy, operating model, delivery oversight, coordinator enablement, workflow design, and performance tracking. Sourcing coordinators will manage day-to-day negotiations and agreement execution; you will ensure they have the tools, playbooks, training, guidance, and escalation support required to deliver timely, consistent, and well-governed outcomes. This is a builder-operator and service-ownership role for someone who combines strong commercial contracting and legal-language fluency with a product-management mentality. You will be hands-on in building the systems, playbooks, AI-enabled workflows, and reporting that support the contracting desk—not in personally negotiating every agreement. You will use a contract lifecycle management (CLM) platform as the c

About the Team Equity Administration at OpenAI is responsible for the operational foundation of our equity programs. Our team ensures equity data and reporting are reliable, our systems and integrations are resilient, and our processes and controls are built to scale globally. We work cross-functionally with Legal, Finance/Accounting, Payroll, Tax, People, and key vendors to uphold compliance requirements and enable equity strategy as the company evolves. About the Role We’re looking for an experienced Senior Manager, Global Equity Administration to lead the end-to-end equity program for a subsidiary, with a focus on high-quality execution, scalable processes, auditable controls, and reliable equity systems. You will be hands-on in day-to-day equity administration and help improve how we operate as we scale. You will report to the Head of Equity Administration and partner closely with Legal, Equity Programs, Compensation, Tax, Payroll, and Finance to ensure equity operations are accurate, timely, and employee-friendly. Location: This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Execute end-to-end employee equity administration across key lifecycle events (new grants, vesting/RSU releases, option exercises, and related transactions). Run recurring operational cycles by managing timelines, checklists, stakeholder inputs, and issue resolution. Produce audit-ready equity reporting and support accounting, compliance, and reporting needs with accurate, well-documented data. Build and maintain automated reporting (scheduled reports, dashboards, reconciliations) to reduce manual effort and improve speed and accuracy. Support equity system operations (Shareworks or comparable) including troubleshooting, configuration updates, permissions, report builds, and workflow maintenance. Partner with Internal Controls to keep process documentation, narratives,

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Order to Cash (OTC) team oversees the complete flow of commercial transactions from order intake and provisioning through billing, collections, and cash application — ensuring accuracy, compliance, and operational excellence in support of OpenAI’s mission to ensure artificial general intelligence benefits all of humanity. About the Role We are seeking a Senior Manager to build and scale Order to Cash across OpenAI’s API and ChatGPT businesses, cloud marketplaces, and strategic partnership channels. This role will own end-to-end Order Management and Billing operations across API and ChatGPT while leading OTC readiness and execution for AWS Marketplace, Google Cloud Marketplace, Oracle Cloud Marketplace, GovCloud, and future partner channels. The role will also own the end-to-end Order Management and Billing close, setting the close calendar, readiness standards, review and sign-off expectations, while leading the team responsible for execution. You will oversee the Order Management and Billing lifecycle across API, ChatGPT, marketplace, and partner transactions, spanning commercial readiness, order intake, provisioning, usage and transaction data, pricing validation, invoicing, credits, settlements, and product and partner reporting. Your work will ensure transactions are accurate, timely, complete, and supported by audit-ready controls. This is a leadership role that combines strategic ownership, cross-functional leadership, and hands-on operational execution. You will define the target operating model, lead first-of-kind launches, shape product and systems roadmaps, and oversee the resolution of complex contract modifications, non-standard pricing, usage disputes, reconciliation breaks, settlement variances, and customer- or partner-impacting escalations. You will collaborate with teams across Finance, GTM, Product, Engineering, Legal, Tax, Reven

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Revenue team plays a critical role in enabling OpenAI to scale its commercial offerings—overseeing billing operations, deal desk, revenue systems, and revenue accounting. We work cross-functionally with Technical Revenue, Finance Data, and Revenue Systems teams to support complex commercial arrangements, improve operational efficiency, and maintain financial integrity. About the Role As a Revenue Accounting Manager, you will own revenue accounting processes for consumption and usage-based revenue recognition while helping implement and maintain the systems, data flows, and accounting rules that support accurate financial reporting. You will serve as a key execution partner on onboarding new revenue streams, Fusion Accounting Hub rule updates, translating accounting requirements into expected journal entries, source-to-general-ledger mappings, user acceptance testing, data validation, and controlled operating processes. We’re looking for a hands-on revenue accounting owner who combines strong close discipline with systems and data fluency, independently coordinates cross-functional implementation work, and strengthens the accounting infrastructure supporting OpenAI’s growth. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own the monthly close for usage-based revenue and payment processor accounting, including journal entries, reconciliations, variance analysis, controls, and supporting documentation. Prepare and review revenue-related journal entries while understanding the underlying transaction lifecycle, accounting methodology, billing arrangements, source data, and expected financial reporting outcomes. Perform reconciliations for key revenue accounts, investigate discrepancies, and drive issues to resolution. Own flux

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Accounting to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own technical revenue accounti

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Revenue team plays a critical role in enabling OpenAI to scale commercial offerings by overseeing billing operations, deal desk, revenue systems, revenue accounting, and controllership. We work cross-functionally with Product, Engineering, Go-To-Market, Tax, Legal, and Technical Accounting to support new monetization strategies, improve operational efficiency, and maintain financial integrity as the business grows. About the Role This senior leader will own key elements of Ads revenue accounting from technical assessment through operational execution. The role will guide accounting for products, pricing, contracts, incentives, credits, refunds, makegoods, international expansion, and new go-to-market motions. It will establish governance and translate approved accounting positions into launch, billing, data, close, reconciliation, and control requirements. Success requires deep technical revenue expertise, strong business partnership, and the ability to build durable 0-to-1 processes in a fast-changing environment. Advertising is a critical and growing monetization vector for OpenAI, and this role will help shape the financial foundations that enable Ads to scale responsibly and transparently. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead technical accounting assessments for Ads products and commercial arrangements, including performance obligations, variable consideration, allocation, principal-versus-agent, collectibility, contract modifications, refunds, incentives, credits, makegoods, and revenue presentation. Own and continuously evolve Ads revenue accounting policies and operating guidance as product behavior, pricing, contracting, incentive programs, and billing models change. Establish governance for new pro

About the Team Our economics team is continuously working to improve our understanding of an AI-driven economy. About the Role We are seeking a highly technical Economist to join the OpenAI Economic Research team studying the real-world economic impacts of AI. This role is designed for economists with up to 5 years of professional experience post-Ph.D. who are interested in using novel, large-scale datasets to study how AI is reshaping economic systems. We are looking for candidates with deep expertise in at least one core domain relevant to AI’s economic impact, and an interest in contributing to a broader research agenda spanning labor markets, firm behavior, market dynamics, and macroeconomic change. This is an individual contributor role where the candidate will organize and execute on their own data-oriented projects. You will work at the intersection of economic research, data science, and public policy to produce rigorous empirical work that informs decision-makers across the public, industry, and government. Research Areas of Interest We are particularly interested in candidates with demonstrated expertise in one or more of the following areas: Economic Measurement of AI Impact (e.g., adoption trajectories, labor market transitions, productivity growth, and forecasting/scenario modeling for AI-driven economic change) Macroeconomic Implications of AI (e.g., productivity, technology diffusion, economic growth) AI and the Labor Market (e.g., employment, wages, job search, task-level impacts, skill acquisition) Applicants are not expected to have experience across all domains. We aim to build a team with complementary strengths across these areas. In this role, you will: Design and execute empirical research using large-scale observational or experimental data. Apply causal inference and/or structural modeling techniques to study AI-driven economic change. Collaborate with cross-functional teams to translate research questions into testable frameworks and applic

About the Team The OpenAI Audit Team is on a mission to build the future of internal audit from the ground up. Our ambition will be powered by a high-energy, technically exceptional team with the judgment, intellectual curiosity, and creativity to harness the latest advances in AI and design a truly next-generation audit function. As AI reshapes how work is performed across the enterprise, Internal Audit will use AI, automation, and data analytics to identify and assess the most significant and emerging risks across the business, including technology, cybersecurity, finance, compliance, operations, and data. We will build trusted partnerships at every level—from the Board of Directors and senior leadership to the teams delivering on OpenAI’s mission every day. We will operate as both an independent assurance provider and a trusted advisor, bringing an objective and pragmatic perspective to critical decisions. By engaging closely with management while preserving our independence, we will help the business innovate responsibly, move with confidence, and manage risk without creating unnecessary barriers. About the Role As the Cybersecurity & Technology Audit Leader, you will help shape the strategy, methodology, technology, and culture of a new audit function. You will lead complex audits and advisory reviews of cybersecurity, technology, data, and AI-related risks while advising leaders on practical ways to strengthen governance, resilience, and risk management. You are an experienced, hands-on professional who combines deep technical expertise with strong business judgment. You can quickly move between executive-level governance questions and detailed technical analysis, use data to identify and assess risk, and form clear, well-supported conclusions in fast-moving or ambiguous situations. You will have meaningful influence over how the function develops, including how we apply AI, automation, and analytics to audit planning, testing, monitoring, and reporting. T

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Recognition to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own technical revenue account

About the Team OpenAI's mission is to ensure that AGI benefits all of humanity. The Business Systems team helps make that mission possible by building the internal products and platforms that allow OpenAI to operate with speed, reliability, and care. We build internal applications and workflows for Finance and Supply Chain. Our work spans product discovery, React and TypeScript interfaces, Python services and APIs, data models, workflow orchestration, enterprise integrations, and the systems that connect people to systems of record. We work directly with the people who use these products and care about correctness, permissions, auditability, and production reliability. Examples of our work include building an integration platform for supply chain integrations, integrations with Oracle Fusion and Zip, contract intelligence applied to B2B revenue recognition, and Temporal-based agentic workflows for credit checks, duplicate bank detection, and invoice triaging. We turn these efforts into reusable patterns that can support many workflows, rather than one-off automations. About the Role We are looking for Product Engineers to build internal applications end to end. This role spans product discovery, user experience, frontend, backend services, data models, workflow orchestration, and integrations with order management, fulfillment, and supply chain systems. You will take a problem from a first conversation with a Finance or Supply Chain partner through design, implementation, rollout, and production support. Strong candidates combine product judgment with engineering depth. You should be comfortable moving between a React interface, a Python API, a durable workflow, and an integration with an enterprise system. You should be able to ship a useful first version quickly while building the foundations for reuse, security, and long-term maintainability. Direct AI experience is helpful, but the core requirement is strong product engineering judgment and reliable execution. I

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Order to Cash (OTC) team oversees the end-to-end flow of commercial transactions from order intake and provisioning through billing, collections, credit risk, accounts receivable operations, and cash application. The team focuses on accuracy, compliance, operational discipline, and a high-quality customer experience. About the Role We are hiring for the Senior Credit & Collections role to support OpenAI's global receivables operations, with a focus on white-glove support for premier and strategic accounts across the U.S. and key regional areas of AR work, including standard operating procedures, payment methods, customer portals, disputes, cash application handoffs, escalations, and emerging go-to-market channels. In this role, you will manage complex customer accounts, guide priority AR workstreams, support credit reviews, and partner cross-functionally with Sales, Customer Success, Billing Operations, Deal Desk, Legal, Accounting, Cash Application, Finance Systems, and external partners. You will help improve cash collections, reduce aging, support responsible credit decisions, and maintain a strong customer experience across sensitive, high-value, and operationally complex relationships. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In This Role, You Will Manage a portfolio of premier, strategic, and high-touch customer accounts across the U.S. and key regional AR work areas, ensuring timely collections, clear communication, and a white-glove customer experience. Support collections coverage across key regional areas of AR work, including payment follow-up, documentation requirements, portal submission workflows, tax or invoicing considerations, dispute coordination, and escalation management. Support new channel success, including marke

About the Team OpenAI is building Procurement of the future: one that uses AI-enabled systems, clean data, and scalable processes to help the business absorb increasing complexity, speed, volume, and throughput while enabling teams across OpenAI to operate more strategically and at greater scale while managing risk responsibly. The Procurement Operations team supports the operational flow of purchasing across OpenAI, helping teams turn business needs into complete, policy-aligned, and executable procurement activity. We partner across Procurement, Finance, Legal, Security, Accounting, Accounts Payable, Systems, and business teams to improve how requests, suppliers, purchase orders, approvals, data, documentation, and downstream handoffs move through our systems. As OpenAI scales, we are building procurement operations that can absorb increasing complexity without adding unnecessary friction. That means using AI thoughtfully, simplifying where we can, strengthening operating discipline where we must, and continuously improving how our stakeholders experience procurement. About the Role We are hiring two Senior Managers, Procurement Operations to manage the operational backbone of how OpenAI turns requests into committed, controlled, and payable spend. One role will focus on Technology categories, and the other will focus on Corporate Services categories. These roles are not removed from the work. You will be expected to review requests in the system, make or guide request and PO updates, resolve operational issues, and use that firsthand view to identify what needs to change. You will push the envelope without losing the thread on risk, staying close enough to the details to understand where friction, ambiguity, and control gaps show up. You will help improve procurement outcomes across intake, purchase requests, PO quality, supplier coordination, approval workflows, documentation, service delivery, and downstream financial handoffs. You will oversee and improve oper

About the Team The Treasury team is responsible for protecting liquidity, enabling scale, maintaining strong controls, and helping the company operate with clarity and resilience. We work across finance and operational partners to ensure funds move safely, visibility remains high, and Treasury infrastructure keeps pace with a fast-moving business. As hands-on operators and builders, we combine financial judgment with AI, automation, and data to solve problems faster, strengthen controls, and continuously improve how Treasury operates. About the Role We’re looking for a Treasury Manager to own and execute critical activities across OpenAI’s global treasury operations, including cash management, payments, bank account management, forecasting support, controls, and reporting. Beyond day-to-day operations, this person will support Treasury leadership on high-impact projects such as M&A integrations, new legal entity formation, and geographic and currency expansion. They’ll also help build scalable, AI-enabled systems, workflows, and controls for a rapidly growing global business. This is an individual contributor role with broad scope, spanning operational ownership and building an AI-native Treasury function. This role is based in our San Francisco HQ. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own core global treasury operations across cash positioning, payments, bank account management, portal administration, forecasting support, and FBAR preparation. Coordinate day-to-day execution for intercompany funding, settlements, investment operations, letters of credit, guarantees, treasury close, and related accounting handoffs. Automate and scale treasury workflows for request intake, approvals, payment tracking, bank account changes, KYC follow-up, access reviews, evidence collection, and issue resolution. Identify recurring processes, manual pain points, duplicate work, control